https://www.taxtmi.com/caselaws?id=208602 The Tribunal ruled that Sections 194C(1) and (2) of the IT Act did not apply to the assessee for the assessment year 2006-07. Consequently, the addition of Rs. 33,27,188/- was deleted, and the assessee's appeal was allowed. The decision of the Hon'ble Punjab & Haryana High Court in a similar case was distinguished as not applicable to the present circumstances. en-us Wed, 05 Oct 2011 00:00:00 +0530 Sun, 22 Jan 2012 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208602 The Tribunal ruled that Sections 194C(1) and (2) of the IT Act did not apply to the assessee for the assessment year 2006-07. Consequently, the addition of Rs. 33,27,188/- was deleted, and the assessee's appeal was allowed. The decision of the Hon'ble Punjab & Haryana High Court in a similar case was distinguished as not applicable to the present circumstances. Case-Laws Income Tax Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208602